National Cash Register Co. v. United States

FINDINGS OF FACT, DISCUSSION AND CONCLUSIONS OF LAW

WEINMAN, Chief Judge.

The parties to this action have agreed to submit plaintiff’s claim for relief to the Court for judgment on plaintiff’s complaint, defendant’s answer and a stipulation filed June 6, 1966. That stipulation is now adopted by the Court as its findings of fact.

FINDINGS OF FACT

1. The plaintiff at all times material to this action was, and is, a Maryland corporation, with its principal place of business in Dayton, Ohio. The plaintiff employs the accrual method of accounting and maintains its books of account and files its tax…